Which of the Following Procedures Most Likely Would Not Be

Multiple Choice

Which of the following procedures most likely would not be an internal control procedure designed to reduce the risk of errors in the billing process?

A) Comparing control totals for shipping documents with corresponding totals for sales invoices.
B) Using computer programmed controls on the pricing and mathematical accuracy of sales invoices.
C) Matching shipping documents with approved sales orders before invoice preparation.
D) Reconciling the control totals for sales invoices with the accounts receivable subsidiary ledger.